392727 ÷ 23 
The aim is to understand the frequency of 23 in 392727.

Step 1:
3 divided by 23 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 23

Going ahead to step 2:
When dividing 39 by 23, we get 1 with a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 23 from 39 and we're left with 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 23

Advancing to step 3:
The number 23 fits into 162 7 times, leaving a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 17.0
Deduct 161 from 162 and we're left with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 23

Step 4:
The number 23 fits into 17 0 times, leaving a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 170.0
Subtract 0 from 17 to get 17.
Append the next digit (2) from the dividend to 17 and continue with: 172 / 23

Step 5:
23 goes into 172 7 times with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 1707.0
The remainder is 11 after subtracting 161 from 172.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 23

Moving on to step 6:
23 can be fit into 117 5 times, resulting in a remainder of 2.
Record the quotient 5 as the next digit in the result. 
Result so far: 17075.0
Subtract 115 from 117 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
When dividing 20 by 23, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 17075.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 23 fits into 200 8 times, leaving a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 17075.08
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 9:
If we divide 160 by 23, we get 6 and a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 17075.086
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
23 can be fit into 220 9 times, resulting in a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 17075.0869
Subtracting 207 from 220 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 11:
23 can be fit into 130 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 17075.08695
Subtracting 115 from 130 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 12:
23 goes into 150 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 17075.086956
If we take 138 away from 150, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
When dividing 120 by 23, we get 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 17075.0869565
Subtract 115 from 120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 14:
50 divided by 23 is 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 17075.08695652
The remainder is 4 after subtracting 46 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 17075.08695652 with a remaining 4e-09.